CITY OF OAKLAND - MEASURE Z
Measure Z - Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Budgetary Comparison Schedule and Other Information
Year Ended June 30, 2023
(With Independent Auditor’s Report Thereon)
WILLIAMS, ADLEY & COMPANY-CA , LLP
Certified Public Accountants / Management Consultants
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Budgetary Comparison Schedule (On a Budgetary Basis)
Year Ended June 30, 2023
Ta
ble of Contents
Page
I
ndependent Auditor’s Report ................................................................................................ 1 Fi
nancial Schedule:
B
udgetary Comparison Schedule ........................................................................................ 3 N
otes to the Budgetary Comparison Schedule .................................................................... 4 O
ther Reports:
I
ndependent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................. 7 Sc
hedule of Findings and Responses ...................................................................................... 9 St
atus of Prior Year Findings and Recommendations.......................................................... 10 Ot
her Information:
A
nnual Reporting .............................................................................................................. 11 O
akland Police Department Annual Report ...................................................................... 12 F
ire Department Annual Report ....................................................................................... 13 D
epartment of Violence Prevention Annual Report ........................................................... 14 P
rogram Audit and Oversight Department Annual Report ............................................... 15 D
epartment of Violence Prevention ................................................................................... 17 W
ILLIAMS, ADLEY & COMPANY-CA , LLP
Certified Public Accountants / Management Consultants
7677 Oakport Street, Suite 1000 • Oakland, CA 94621 • (510) 893-8114 • Fax: (510) 893-2603 http://wacllp.com
INDEPENDENT AUDITOR’S REPORT
T
o the Honorable Mayor and Members of the City Council
City of Oakland, California
R
eport on the Audit of the Financial Schedule
Opinion
We have audited the accompanying budgetary comparison schedule of the City of Oakland’s (City) Measure Z – Public Safety and Services Violence Prevention Act of 2014 fund (Measure Z), a fund of the City, for the year ended June 30, 2023, and the related notes to the budgetary comparison schedule, which collectively comprise the financial schedule, as listed in the table of contents.
In our opinion, the financial schedule referred to above presents fairly, in all material respects, the revenues and expenditures of Measure Z for the year ended June 30, 2023 in conformity with the basis of accounting described in Note B.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the st andards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Schedule section of our report. We are required to be independent of the City, a nd to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Emphasis of Matter
The financial schedule was prepared to present the total revenues and expenditures of the Measure Z fund, as described in Note B, and does not purport to, and does not, present fairly the changes in the City’s financial position for the year ended June 30, 2023 in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Responsibilities of Management for the Financial Schedule Management is responsible for the preparation and fair presentation of the financial schedule in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial schedule that is free from material misstatement, whether due to fraud or error.
Auditor’s Responsibilities for the Audit of the Financial Schedule Our objectives are to obtain reasonable assurance about whether the financial schedule as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one result ing from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 2 M
isstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial schedule.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial schedule, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial schedule. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial schedule.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit.
Other Information
Management is responsible for t he other information included in the annual report. The other information comprises the reports on pages 11 through 19 but does not include the financial schedule and our auditor’s report thereon. Our opinion on the financial schedule does not cover the ot her information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the financial schedule, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial schedule, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exist, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 15, 2024, on our consideration of the City’s internal control over financial reporting as it pertains to Measure Z and on our tests of its compliance with certain pro visions of laws, regulations, contracts, and grant agreements an d other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
O
akland, California
May 15, 2024
Positive
(Negative)
Original Budget Final Budget Actual Variance
Revenues:
Parcel tax 19,598,935$ 19,598,935$ 19,798,577$ 199,642$ Parking tax surcharge 9,603,041 9,603,041 10,222,500 619,459 Right-to-use asset proceeds - - 349,300 349,300 Total revenues 29,201,976 29,201,976 30,370,377 1,168,401 Expenditures:
Community and Neighborhood Policing
Salaries and employee benefits 14,911,236 15,497,422 13,072,065 2,425,357 Other supplies and commodities 76,611 261,654 38,874 222,780 Other contract services 355,000 40,220 13,803 26,417 Other expenditures 282,735 786,688 424,072 362,616 Total Community and Neighborhood
Policing expenditures 15,625,582 16,585,984 13,548,814 3,037,170 Violence Prevention with an Emphasis on
Youth and Children
Salaries and employee benefits 2,852,487 2,735,907 1,683,694 1,052,213 Other supplies and commodities 7,000 238,862 15,345 223,517 Other contract services 7,395,724 12,491,116 6,661,403 5,829,713 Other expenditures 242,195 585,056 274,941 310,115 Total Violence Prevention expenditures 10,497,406 16,050,941 8,635,383 7,415,558 Fire Services
Salaries and employee benefits 2,000,000 2,000,000 2,000,000 - Evaluation 744,746 1,484,508 422,784 1,061,724 Administration 334,242 367,878 368,895 (1,017) Total expenditures 29,201,976$ 36,489,311$ 24,975,876$ 11,513,435$ Excess of revenues over expenditures 5,394,501
Change in fund balance, on a budgetary basis 5,394,501
Items not budgeted:
Investment income 258,298
Change in fund balance, on a GAAP basis 5,652,799
Fund balance, beginning of year, as restated 3,787,808
Fund balance, end of year 9,440,607$
See accompanying notes to financial schedule.
CITY OF OAKLAND - MEASURE Z
3 Budgetary Comparison Schedule (On a Budgetary Basis)
For Year Ended June 30, 2023
(A Fund of the City of Oakland)
Measure Z-Public Safety and Services Violence Prevention Act of 2014 CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Notes to the Budgetary Comparison Schedule
Year Ended June 30, 2023
4 NOTE A – DESCRIPTION OF REPORTING ENTITY
The Oakland City Council (the City Council) approved Resolution No. 78734 on July 20, 2004 submitting the Public Safety and Services Violence Prevention Act of 2004 – Measure Y (Measure Y) and the citizens of the City of Oakland (the City) approved Measure Y in November 2004.
In November 2014, voters in the City of Oakland approved the City’s Measure Z, which replaced Measure Y starting from July 1, 2015. Measure Z renews a parcel tax ranging between $51.09 and $99.77 per property unit and a parking tax of 8.5 percent for ten years. It requires the City to maintain a minimum of 678 sworn police officers unless some sudden, unforeseen event sharply affects the City's financial status. If the City fails to budget for at least this many officers in any given year, the City would be prohibited from levying either the parcel tax or the parking tax.
The parcel tax is collected with the annual Alameda County property taxes, beginning on July 1, 2015. The annual parcel tax is levied to pay for all activities and services for Measure Z (see below) in accordance with the terms and conditions outlined in the approved ballot measure. Measure Z shall be in existence for a period of ten (10) years. Beginning in Fiscal Year 2015-2016, and each year thereafter, the City Council may increase the tax imposed based on the cost of living for the San Francisco Bay Area, as shown on the Consumer Price Index (CPI). The percentage increase of the tax shall not exceed such increase, using Fiscal Year 2014-2015 as the index year, and in no event shall any adjustment exceed 5% (five percent).
Measure Z provides for the following services:
1. Community and Neighborhood Policing – Hire and maintain at least a total of 63 officers assigned to the following specific community- policing areas: neighborhood beat officers, school safety, crime reduction team, domestic violence and child abuse intervention, and officer training and equipment.
For further detail of the specific community - policing areas see Oakland City Council Resolution No. 85149.
2. Violence Prevention Services With an Emphasis on Young Adults and Youth – Expand preventive social services provided by the City of Oakland, or by adding capacity to community-based nonprofit programs with demonstrated past success for the following objectives: Adult and Youth Family Life Coaching, Adult and Youth Employment, Violent Incident and Crisis Response, Gender - Based Violence and Community Healing. For further detail of the social services, see Oakland City Council Resolution No. 85149.
3. Fire Services – Maintain staffing and equipment to operate 24 (twenty-four) fire engine companies and 7 (seven) truck companies, expand paramedic services, and establish a mentorship program at each station with an amount not to exceed $2,000,000 annually from funds collected under Measure Z.
4. Evaluation – Not less than 1% or no more than 3% of funds appropriated to each police service or social service program shall be set aside for the purpose of independent evaluation of the program, including the number of people served and the rate of crime or violence reduction achieved.
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Notes to the Budgetary Comparison Schedule
Year Ended June 30, 2023
5 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying financial schedule presents only the revenues and expenditures of the Measure Z activities and does not purport to, and does not present fairly the changes in the City’s financial position for the year ended June 30, 2023 in conformity with accounting principles generally accepted in the United States of America.
A special revenue fund (governmental fund) is used to account for the City’s Measure Z activities. The measurement focus is based upon the determination of changes in financial position rather than upon the determination of net income. A special revenue fund is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
Basis of Accounting
In accordance with the provisions of the City Charter, the City adopts an annual budget for Measure Z activity, which must be approved through a resolution by the City Council. The budget for Measure Z is prepared on a modified accrual basis.
Measure Z activity is reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recorded when “susceptible to accrual” (i.e., when they become both measurable and available). “Measurable” means that the amount of the transaction can be determined, and “available” means that revenues are collected within the current period or soon enough thereafter to pay liabilities of the current period. Revenues susceptible to accrual include the parcel tax and parking tax surcharge. The City considers the parcel tax revenues and the parking tax surcharge revenues to be available for the year levied and if they are collected within 60 and 120 days, respectively, of the end of the current year. Expenditures are recorded when a liability is incurred, as under accrual accounting.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make certain estimates and assumptions that affect the reported amounts and disclosures.
Accordingly, actual results may differ from those estimates.
NOTE C – BUDGET
Measure Z – Public Safety and Services Violence Prevention Act of 2014, as approved by the voters in November 2014, requires the adoption of an annual budget, which must be approved by the City Council of the City. The City budgets annually for Measure Z activities. The budget is prepared on the modified accrual basis, except that the City does not budget for charges for services or investment earnings on Measure Z investments.
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Notes to the Budgetary Comparison Schedule
Year Ended June 30, 2023
6 NOTE C – BUDGET (Continued)
When the budget is prepared, the City allocates the funds to each program in accordance with the Measure Z Ordinance. Thus, the City ensures that of the total proceeds spent on programs enumerated in the Community and Neighborhood Policing and the Violence Prevention Services with an Emphasis on Young Adults and Youth sections above, no less than 40% of such proceeds is allocated to programs enumerated in the Violence Prevention Services with an Emphasis on Young Adults and Youth section each year Measure Z is in effect.
Budgetary control is maintained at the fund level. Line item reclassification amendments to the budget may be initiated and reviewed by the City Council, but approved by the City Administrator. Any shifting of appropriations between separate funds must be approved by the City Council. Annual appropriations for the budget lapse at the end of the fiscal year to the extent that they have not been expended. At year-end, unobligated appropriations may lapse and remain within the authorized program.
Supplemental budgetary changes made to Measure Z throughout the year, if any, are reflected in the “final budget” column of the accompanying budgetary comparison schedule.
NOTE D – FUND BALANCE RESTATEMENT
The beginning fund balance has been adjusted for expenditures charged to Measure Z in previous years which were funded by other funding sources in the current year.
Fund balance as of June 30, 2022, as reported $ 3,563,297 Expenditures charged to another fund 224,511
Fund balance as of June 30, 2022, as restated $ 3,787,808
WILLIAMS, ADLEY & COMPANY-CA , LLP
Certified Public Accountants / Management Consultants
7677 Oakport Street, Suite 1000 • Oakland, CA 94621 • (510) 893-8114 • Fax: (510) 893-2603 http://wacllp.com
7 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Oakland, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the budgetary comparison schedule of the City of Oakland’s (City) Measure Z – Public Safety and Services Violence Prevention Act of 2014 (Measure Z), a fund of the City, for the year ended June 30, 2023, and the related notes to the financial schedule which collectively comprise the financial schedule and have issued our report thereon dated May 15, 2024
Internal Control over Financial Reporting
In planning and performing our audit of the financial schedule, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial schedule, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over financial reporting as it pertains to Measure Z.
A deficiency in internal control exists when the design or operat ion of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragra ph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s Measure Z financial schedule is free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial schedule.
However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
8 Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance as it pertains to Measure Z. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance as it pertains to Measure Z. Accordingly, this communication is not suitable for any other purpose.
Oakland, CA
May 15, 2024
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Schedule of Findings and Responses
Year Ended June 30, 2023
9 There are no findings reported in the current year.
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Status of Prior Year Findings and Recommendations
Year Ended June 30, 2023
10 There were no findings reported in the prior year.
OTHER INFORMATION
CITY OF OAKLAND – MEASURE Z
Measure Z – Public Safety and Services Violence Prevention Act of 2014 (A Fund of the City of Oakland)
Annual Reporting (Unaudited)
Year Ended June 30, 2023
11 The following pages provide the financial and program status reports for Measure Z - Public Safety and Services Violence Prevention Act of 2014 for the year ended June 30, 2023 in accordance with Measure Z, Part 1 Section 3.4 and Part 2 Section 1; and Government Code Section 50075.3 (a) and (b).
The program status report is provided for each of the four sections of Measure Z:
a. Community and Neighborhood Policing: $13,548,814
Hire and maintain at least a total of 52 officers assigned to the following specific community policing areas: Neighborhood beat officers, school safety, crime reduction team, domestic violence and child abuse intervention and officer training and equipment.
b. Violence Prevention Services with an Emphasis on Young Adults and Youth: $8,635,383
Expand preventive social services provided by the City of Oakland, or by adding capacity to community-based nonprofit programs with demonstrated past success for the following objectives:
Adult and Youth Family Life Coaching, Adult and Youth Employment, Violent Incident and Crisis Response, Gender-Based Violence and Community Healing.
c. Fire Services: $2,000,000
Maintain staffing and equipment to operate 24 (twenty-four) fire engine companies and 7 (seven) truck companies, expand paramedic services, and establish a mentorship program at each station.
d. Program Audit and Oversight: $791,679
Evaluation: Not less than 1% or no more than 3% of funds appropriated to each police service or social service program shall be set aside for the purpose of independent evaluation of the program, including the number of people served and the rate of crime or violence reduction achieved.
Audit / Administration: In addition to the evaluation amount, tax proceeds may be used to pay for the audit specified by Government Code Section 50075.3.
12 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited)
POLICE DEPARTMENT
A. Status Report ("status of projects required or authorized to be funded") Program Name & Description
(According to Measure Z language)
Dollar
Amount
Expended
City Personnel
Employed (FTEs
for Full Year)
22-23 Status Outcomes Comments
(Program
achievements,
issues, etc.)
Completed On-going
Geographic Policing (OPD) Services Performed NOTES:
Crime Reduction Team (CRT) Program $3,997,754.52 18.72 xx Strategically geographically deployed officers to investigate and respond to the commission of violent
crimes in identified violence hot spots using
intelligence-based policing.
Community Resource Officers (CRO)
Program
$1,747,338.26 7.00
xx Engage in problem solving projects, attend
Neighborhood Crime Prevention Council meetings,
serve as a liaison with city services teams, provide
foot/bike patrol, answer calls for service if needed,
lead targeted enforcement projects and coordinate these projects with CRTs, Patrol units and other sworn
personnel.
Intelligence-based Violence Suppression
Operations Program
$1,726,869.37 6.00
xx Conduct intelligence-based violence suppression
operations such as field interviews, surveillance,
undercover operations, high visibility patrol,
probation/parole compliance checks, search warrants,
assist Community Resource Officers projects, violent
crime investigation and general follow-up.
Domestic Violence and Child Abuse
Intervention Program
xx Officers to team with social service providers to
intervene in situations of domestic violence and
child abuse, including sexual exploitation of
children.
Operation Ceasefire Strategy Program $6,076,851.38 21.00
xx Strategy is partnership-based, intelligence-led, and data- driven violence reduction strategy. The major goal is to reduce homicides and shootings. Coordinating law
enforcement, social services, and community.
Ceasefire actively engages with the community partners to build public trust between the community and OPD.
Subtotal Comm & Neigh Policing – FY22-23 $13,548,813.53 52.72
13 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited)
FIRE DEPARTMENT
A. Status Report ("status of projects required or authorized to be funded") Program Name & Description
(According to Measure Z language)
Dollar
Amount
Expended
City Personnel
Employed (FTEs
for Full Year)
22-23 Status Outcomes Comments (Program
achievements, issues, etc.) Completed On-going
Fire Services (Fire) Services Performed:
Number of fire companies
retained, paramedic and
mentorship services
provided
Number of People Served
During the Year
Minimum staffing and equipment $ 2,000,000 xx 24 engines all Advance Life Support (All ALS), 7 trucks,
all Basic Life Support (7
BLS) units on Jun 4, 2023
we upgraded 2 trucks to
Advance Life Support
(ALS) and 1 ARFF (BLS)
unit
69,065 Calls for service
53,031 EMS response calls;
5,532 fire response calls,
9,126 other response calls;
1,376 Encampment /
Homeless fire calls
The figures for people served
through Oakland Fire
Department is a department-wide
number. OFD does not
distinguish between Measure Z
fire department personnel and
non-Measure Z fire department
personnel. Sworn city personnel
employed in
FY 2022-23 averaged 472
members.
Paramedic services included in
above
xx 138 FTE total licensed
Paramedic positions (filled
by 64 Firefighter Paramedic
and 64 Support Paramedic
staff)
148 total licensed
Paramedics maintained
accreditation standards and
skills (including 19 Admin,
not PSP)
Continuity of standard training
through online and in-person
classroom settings. Paramedics
must maintain 48 hours of
Continuing Education with
advanced core classes for
accreditation in Alameda County
EMS. During the next hiring
phase we are authorized to over
hire up to 17 members
Mentorship program included in
above
xx In a total of 450 on-site
education training, fire
safety education, and
careers in fire service
47,573 students and
residents served
Subtotal Fire Svcs – FY22-23 $ 2,000,000 472
14 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023
(Unaudited)
VIOLENCE PREVENTION DEPARTMENT
A. Status Report ("status of projects required or authorized to be funded")
Summary
Administration Service
Strategies
MZ-
Evaluation
Salaries 703,063.90 888,194.22 92,435.64
Supplies 7,663.69 7,681.91 -
Contracts 223,074.01 6,438,325.73 -
Other 59,550.51 213,699.96 1,693.00
Total 993,352.11 7,547,901.82 94,128.64
Detail Salaries Supplies Contracts Other Total
1004313 MZ SERVICE PRIOR YEAR RESERVE - 589.93 - - 589.93 1004485 MZ20-21 ADMIN - - - 6,414.00 6,414.00
1005363 DVP Implementation 2,125.00 1,053.26 85,150.00 17,476.71 105,804.97 1005644 MZ 21-22 ADMIN 236,709.90 693.41 5,590.00 56.00 243,049.31 1005645 MZ 22-23 ADMIN 464,229.00 5,327.09 132,334.01 35,603.80 637,493.90 Sub-total Administration 703,063.90 7,663.69 223,074.01 59,550.51 993,352.11 1001362 MEASURE Z EVALUATION 92,435.64 - - 1,693.00 94,128.64 Sub-total Evaluation 92,435.64 1,693.00 94,128.64
1004492 MZ20-21 CONTRACT GBV CSEC - - - 107,226.45 107,226.45 1004500 MZ20-21 STAFF GV COACHING 962.85 - - - 962.85
1005646 MZ21-22 CONTRACT YTH COACH DIV - - 270,000.00 - 270,000.00 1005647 MZ22-23 CONTRACT YTH COACH DIV - - 1,281,249.23 584.03 1,281,833.26 1005649 MZ22-23 CONTRACT YOUTH EMPLOY - - 150,000.00 - 150,000.00 1005651 MZ22-23 CONTRACT GV COACHING - - 1,472,963.20 538.54 1,473,501.74 1005654 MZ21-22 CONTRACT GV CRISIS INT - - 75,124.68 288.21 75,412.89 1005655 MZ22-23 CONTRACT GV CRISIS INT - - 2,931,487.14 161.54 2,931,648.68 1005664 MZ21-22 STAFF CMTY HEALING 7,426.52 - - - 7,426.52 1005665 MZ 22-23 STAFF CMTY HEALING 139,733.09 - - 6,852.00 146,585.09 1005666 MZ 21-22 STAFF GV COACHING 9,926.21 - - - 9,926.21 1005667 MZ 22-23 STAFF GV COACHING 347,222.05 - - 79,299.00 426,521.05 1005668 MZ 21-22 STAFF GV COORDINATOR 14,701.73 7,681.91 2,504.48 4,753.19 29,641.31 1005669 MZ 22-23 STAFF GV COORDINATOR 368,221.77 - - 13,995.00 382,216.77 1005688 MZ 22-23 CNTRCT TRNG & CPCITY - - 255,000.00 - 255,000.00 Sub-total Service Strategies 888,194.22 7,681.91 6,438,328.73 213,697.96 7,547,902.82 Total 1,683,693.76 15,345.60 6,661,402.74 274,941.47 8,635,383.57
15 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited)
PROGRAM AUDIT & OVERSIGHT
A. Status Report ("status of projects required or authorized to be funded") Program Name & Description
(According to Measure Z
language)
Dollar
Amount
Expended
City Personnel
Employed (FTEs
for Full Year)
22-23 Status Outcomes Comments (Program
achievements, issues, etc.) Completed On-going
Evaluation
$0 X Resource Development Associates Professional Service. Amendment 3 extended from 12/31/19 to 12/31/20 for the amount of $131,598 for the annual evaluation of the Police Department's geographic and community policing programs. RDA developed and presented a preliminary findings document, draft evaluation report, and final evaluation report during Year 4 to the SSOC and final evaluation report to the Public Safety Committee and the Council. The report focused on findings from Year 4, and provided a summation of findings and recommendations over the course of the evaluation, recognizing existing operational strengths as well as opportunities for growth as they relate to the objectives of Measure Z. The previous contract ended in December of 2020.
Staff issued a Request for Qualifications (RFQ) #267688 on December 3, 2021, and received four (4) proposals by the January 13, 2022, deadline.
Urban Institute And Subcontractor Urban Strategies were approved by Council Resolution 89139 to “Evaluate Annually, The Oakland Police Department's Geographic Policing, Community Policing, And Special Victims Services' Programs From May 2022 Through March 2025 for A Total Amount Of Four Hundred Eleven Thousand Five Hundred And Twenty-Two Dollars ($411,522).”
OPD and Urban Institute/Strategies Council are preparing the scope of the upcoming evaluation of OPD.
Provides an annual
evaluation of the Police
Department's geographic
and community policing
programs.
$0
X Mathematica Policy Research Resolution 86487 Professional Service evaluated select Department of Violence Prevention (Oakland Unite) strategies and programs. Amendment 5 extended from 12/31/19 to 12/31/20 for the amount of $364,000. The final Comprehensive Evaluation Report was produced in December 2020. The comprehensive evaluation report presented the results of each stage of the analysis and discussed overarching findings. The existing contract ended in December of 2020. Oakland Unite’s program year was expanded by the City Council and a new program year will begin in July of 2022. Staff issued a Request for Qualifications (RFQ) #267688 on December 3, 2021, and received four (4) proposals by the January 13, 2022, deadline.
Urban Institute And Subcontractor Urban Strategies were approved by Council Resolution 89139 to “Evaluate Annually, All Department Of Violence Prevention Programs And Services From May 2022 Through March 2025, For A Total Amount Of One Million Four Hundred And Eight Thousand Two Hundred And Seventy-Six Dollars ($1,408,276).”
The DVP and Urban Institute/Strategies Council are preparing the scope of the upcoming evaluation of OPD.
Evaluates select Oakland
Unite strategies and
programs for insight on
program impacts.
16 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited)
PROGRAM AUDIT & OVERSIGHT
(continued)
A. Status Report ("status of projects required or authorized to be funded") Program Name & Description
(According to Measure Z language)
Dollar Amount
Expended
City Personnel
Employed
(FTEs for Full
Year)
22-23 Status
Completed On-
going
Outcomes Comments
(Program
achievements,
issues, etc.)
Cityspan Contract Management
Software
$72,025.00 N/A
X Cityspan provided the City with a hosted web-based contract management and client- level tracking system to support the City's Measure Z-funded programs. The contract management system assisted the City with managing grantee background information, scopes of work, budgets, progress reports and cost reimbursement requests.
Independent evaluators used data entered by grantees in the database developed by Cityspan to conduct detailed participation and outcome analyses, and for statistical reports that summarize grantee services.
A web-based
contract
management and
client service
tracking system that
supports oversight
and evaluation of
the City's Measure
Z-funded programs
administered by
Oakland Unite.
Apricot Data Management System $349,299.61 N/A
X Bonterra (Social Solutions Inc.) provided the City with a hosted web-based contract management and client-level tracking system, Apricot 360, to support the City's Measure Z-funded programs. The contract management system assisted the City with managing grantee scopes of work, budgets, progress reports and cost reimbursement requests. Internal DVP Data and Evaluation staff use data entered by grantees in the database for internal evaluation, and independent evaluators use data entered by grantees in the database developed by Cityspan to conduct detailed participation and outcome analyses, and for statistical reports that summarize grantee services. *This amount is reflected for the GASB96 Subscription-Based Information Technology Arrangements deadline. FY23- Apricot 360 - Social Solutions Global Inc.
Apricot Data
Management
System
$1,460.00 N/A X Consulting for Retreat Planning (Ceasefire Partnership) $11,119.52 N/A Assessment Engineering Costs ( Francisco & Associates)
AUDIT (CONTROLLER'S
BUREAU)
$ 29,050.00 N/A
X Measure Z annual financial audit is in process
ADMINISTRATION $328,725.14 N/A
X Administration fees (County of Alameda)
Subtotal Oversight & Evaluation FY22-23
$791,679.27
17 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited)
A. Status Report ("status of projects required or authorized to be funded") Grantees Providing Services During the Year under Each
Category*
Number of People Served
During the Year*
Youth Career Exploration and Education Support
1005649 - MZ22-23 CONTRACT YOUTH EMPLOY 150,000.00 The Youth Employment Partnership 86 Youth Diversion and Reentry
1005646 - MZ21-22 CONTRACT YTH COACH DIV 270,000.00 Youth Alive! 28 1005647 - MZ22-23 CONTRACT YTH COACH DIV 200,000.00 Community Work West 11 1005647 - MZ22-23 CONTRACT YTH COACH DIV 368,222.26 East Bay Asian Youth Center 82 1005647 - MZ22-23 CONTRACT YTH COACH DIV 160,000.00 NATIONAL INSTITUE FOR CRIMINAL JUSTICE REFORM 19 1005647 - MZ22-23 CONTRACT YTH COACH DIV 85,000.00 OAKLAND UNIFIED SCHOOL DISTRICT 255 1005647 - MZ22-23 CONTRACT YTH COACH DIV 274,549.85 SAFE PASSAGES 35 1005647 - MZ22-23 CONTRACT YTH COACH DIV 133,477.12 THE MENTORING CENTER 38 1005647 - MZ22-23 CONTRACT YTH COACH DIV - Others ( 53xxx, 54xxx, 55xxx,56XXX, and 58XXX (exclude 549xxx)) 584.03 Capacity Building
1005688 - MZ 22-23 CNTRCT TRNG & CPCITY 255,000.00 Bright Research Group 130 School Site Violence Intervention and Prevention Teams
1005647 - MZ22-23 CONTRACT YTH COACH DIV 60,000.00 EAST BAY ASIAN YOUTH CENTER School-based violence intervention, life coaching,
and gender-based violence (GBV) services at seven
high schools
Adult Life Coaching
1005651 - MZ22-23 CONTRACT GV COACHING 136,643.10 ABODE SERVICES 24 1005651 - MZ22-23 CONTRACT GV COACHING 299,708.66
COMMUNITIES UNITED FOR RESTORATIVE YOUTH JUST 52
1005651 - MZ22-23 CONTRACT GV COACHING 435,069.76 COMMUNITY & YOUTH OUTREACH INC 92 1005651 - MZ22-23 CONTRACT GV COACHING 193,885.00 ROOTS COMMUNITY HEALTH CENTER 42 1005651 - MZ22-23 CONTRACT GV COACHING 407,656.68 THE MENTORING CENTER 60 1005667 - MZ 22-23 STAFF GV COACHING - Salaries (51xxx) 347,222.05 3 1004500 - MZ20-21 STAFF GV COACHING - Salaries (51xxx) 962.85 1005666 - MZ 21-22 STAFF GV COACHING - Salaries (51xxx) 9,926.21 1005651 - MZ22-23 CONTRACT GV COACHING - Others ( 53xxx,55xxx,56XXX, and 58XXX) 538.54 1005667 - MZ 22-23 STAFF GV COACHING - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 79,299.00 Re-direct highest risk young adults towards healthy
participation in their families and communities
through coaching and mentoring, system
navigation, advocacy, and connection to needed
resources.
Enhance the long-term employability of high-risk
youth through the development of skills and
education, with a focus on subsidized work
experience, successful placement and retention.
Re-direct highest risk young adults towards healthy
participation in their families and communities
through coaching and mentoring, system
navigation, advocacy, and connection to needed
resources.
Training and capacity building for DVP staff and
the grantee network
DEPARTMENT OF VIOLENCE PREVENTION
Program Name & Description
(According to Measure Z language)
Dollar Amount
Expended
City Personnel
Employed
(FTEs for Year)
Outcomes
Comments, Program achievements, issues etc.
18 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited) DPEARTMENT OF VIOLENCE PREVENTION (Continued)
A. Status Report ("status of projects required or authorized to be funded") Grantees Providing Services During the
Year under Each Category*
Number of People Served
During the Year*
1005654 - MZ21-22 CONTRACT GV CRISIS INT 70,000.00 CATHOLIC CHARITIES OF THE EAST BA 43 1005654 - MZ21-22 CONTRACT GV CRISIS INT 5,124.68 YOUTH ALIVE! DNA 1005655 - MZ22-23 CONTRACT GV CRISIS INT 480,000.00 BUILDING OPPORTUNITIES FOR SELF SU 91 1005655 - MZ22-23 CONTRACT GV CRISIS INT 300,000.00 COMMUNITIES UNITED FOR RESTORAT 51 1005655 - MZ22-23 CONTRACT GV CRISIS INT 381,019.64 COMMUNITY & YOUTH OUTREACH INC 52 1005655 - MZ22-23 CONTRACT GV CRISIS INT 300,000.00 TRYBE INC 17 1005655 - MZ22-23 CONTRACT GV CRISIS INT 1,470,467.50 YOUTH ALIVE! 711 1005668 - MZ 21-22 STAFF GV COORDINATOR 170.98 ACCENT ON LANGUAGES INC DNA Translation service for Violence Incident Crisis Response
1005668 - MZ 21-22 STAFF GV COORDINATOR 2,238.50 KATHLEEN M HARGAN DNA Training and capacity building for DVP staff and the grantee network
1005668 - MZ 21-22 STAFF GV COORDINATOR 95.00 CONSTANT CONTACT DNA 1005668 - MZ 21-22 STAFF GV COORDINATOR - Salaries (51xxx) 14,701.73 1005669 - MZ 22-23 STAFF GV COORDINATOR - Salaries (51xxx) 368,221.77 2 1005668 - MZ 21-22 STAFF GV COORDINATOR - Supplies (52xxx) 7,681.91 1005654 - MZ21-22 CONTRACT GV CRISIS INT - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 288.21 1005655 - MZ22-23 CONTRACT GV CRISIS INT - Others ( 53xxx,55xxx,56XXX, and 58XXX) 161.54 1005668 - MZ 21-22 STAFF GV COORDINATOR - Others ( 53xxx,55xxx,56XXX, and 58XXX) 4,753.19 1005669 - MZ 22-23 STAFF GV COORDINATOR - Others ( 53xxx,55xxx,56XXX, and 58XXX) 13,995.00 1005665 - MZ 22-23 STAFF CMTY HEALING - Salaries (51xxx) 7,426.52 1005665 - MZ 22-23 STAFF CMTY HEALING - Salaries (51xxx) 139,733.09 1.50 1005665 - MZ 22-23 STAFF CMTY HEALING - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 6,852.00 1004492 - MZ20-21 CONTRACT GBV CSEC - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 107,226.45 Budget adjustment 1001362 - MEASURE Z EVALUATION 92,435.64 0.40 1005363 - DVP Implementation 2,125.00 0.32 1005644 - MZ 21-22 ADMIN 236,709.90 1.80
1005645 - MZ 22-23 ADMIN 464,229.00 4.20
Provide response and support, including social-
emotional support, for those who have lost a loved one
to gun violence in Oakland, or who have themselves
been injured by gun violence or other serious physical
Community Healing
Gender-Based Violence Response
Salaries & Benefits
Violence Incident Reponse
Program Name & Description
(According to Measure Z language)
Dollar Amount
Expended
City Personnel
Employed
(FTEs for Year)
Outcomes
Comments, Program achievements, issues etc.
19 MEASURE Z ANNUAL REPORTING - FISCAL YEAR 2022-2023 (Unaudited) DEPARTMENT OF VIOLENCE PREVENTION (Continued)
A. Status Report ("status of projects required or authorized to be funded") Grantees Providing Services During the
Year under Each Category*
Number of People Served
During the Year*
Supporting All Categories
1004313 - MZ SERVICE PRIOR YEAR RESERVE - Supplies (52xxx) 589.93 1005363 - DVP Implementation - Supplies (52xxx) 1,053.26 1005644 - MZ 21-22 ADMIN - Supplies (52xxx) 693.41
1005645 - MZ 22-23 ADMIN - Supplies (52xxx) 5,327.09
1001362 - MEASURE Z EVALUATION - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 1,693.00 1004485 - MZ20-21 ADMIN - Others ( 53xxx, 55xxx,56XXX, and 58XXX ) 6,414.00 1005363 - DVP Implementation - Others ( 53xxx, 55xxx,56XXX, and 58XXX ) 17,476.71 1005644 - MZ 21-22 ADMIN - Others ( 53xxx, 55xxx,56XXX, and 58XXX) 56.00 1005645 - MZ 22-23 ADMIN - Others ( 53xxx, 55xxx,56XXX, and 58XXX ) 35,603.80 Administrative
1005363 - DVP Implementation
40,000.00
OAKLAND PARKS AND RECREATION FO DNA Private donation to enhance Town Nights program 1005363 - DVP Implementation 45,150.00 ROCA INC 37 Family systems training for staff 1005644 - MZ 21-22 ADMIN 5,590.00 BATZA & ASSOCIATES INC DNA Human resource consultant 1005645 - MZ 22-23 ADMIN 4,410.00 BATZA & ASSOCIATES INC DNA Human resource consultant 1005645 - MZ 22-23 ADMIN 109,600.00 SOCIAL SOLUTIONS GLOBAL INC DNA Grants management database 1005645 - MZ 22-23 ADMIN 11,666.66 THE HAWKINS COMPANY DNA Human resource consultant 1005645 - MZ 22-23 ADMIN 6,657.35 Newspaper advertising Subtotal Violence Prev Svcs - FY22-23 8,635,383.57 13.22 *NOTES:
FY22-23 contained one contract period that began in July 2022 and continued through June 2023. Outcomes reflect individual services unless noted.
Please note also that some grantees are funded in multiple strategies; in this case, outcomes are reported separately for the relevant agency in each strategy.
Program Name & Description
(According to Measure Z language)
Dollar Amount
Expended
City Personnel
Employed
(FTEs for Year)
Outcomes
Comments, Program achievements, issues etc.